33) Accrued revenues: A) At the end of one accounting period often result in cash payments in the next period. B) At the end of one accounting period result in cash receipts in a future period. C) Are also called unearned revenues. D) Are listed on the balance sheet as liabilities. E) Are recorded at the end of an accounting period because cash has already been received for revenues earned. 34) A company uses the perpetual inventory system and recorded the following entry: 34) 2,500 Accounts Payable Merchandise Inventory Cash 50 2,450 This entry reflects a: A) Return of merchandise. B) Purchase of merchandise on credit. C) Payment of the account payable less a 2% cash discount taken. D) Payment of the account payable less a 1% cash discount taken. E) Sale of merchandise on credit. 35) 35) Rico's Taqueria had cash inflows from operating activities of $27,000; cash outflows from investing activities of $22,000, and cash outflows from financing activities of $12,000. Calculate the net increase or decrease in cash. A) $7,000 increase. B) S34,000 decrease. C) $37,000 increase D) $7,000 decrease. E) 561,000 increase